In the context of the digital economy,digital transformation is an inevitable trend for enterprises.The reform of tax-related government functions has optimized the soft business environment of enterprises and has had a profound impact on their digital transformation.Based on the reform of tax related government functions implemented in 2017 and 2018,and a multi-period difference-in-differences model,this study evaluates the impact and mechanisms of the reform of tax-related government functions on enterprise digital transformation.The research findings indicate that the reform of tax-related government functions significantly promotes enterprise digital transformation,mainly through the optimization of the soft business environment,including institutional and talent development environments.Heterogeneity analysis reveals that the positive effects of the reform of tax related government functions are more pronounced in non-state enterprises,smaller-scale enterprises,service industry enterprises,and enterprises in regions with higher levels of economic development.This study contributes to the research on the role of the reform of tax-related government functions in enterprises and expands the relevant literature on the impact of fiscal and tax policies on enterprise digital transformation,offering reference and inspiration for further deepening reforms.
reform of government functionsdigital transformationdigital economysoft business envi-ronment
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